United States Trotting Association

Nonprofit profile at a glance

EIN: 314370196
IRS 990 coverage: 2020–2025
Forms available: Form 990 2025
Location: Westerville, OH, USA
Phone: 6142242291
Rating confidence: Limited

Official website

Reported finances

Revenue: $12,272,951
Expenses: $10,870,095
Assets: $18,879,911
Liabilities: $6,339,094

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

70 people listed

Executive titles in this filing

R C WILLIAMS (PRESIDENT)
M J TANNER (EXEC VP & CEO)

Highest reported compensation

M J TANNER (EXEC VP & CEO): $410,093 total reported compensation
TC LANE (COO): $310,648 total reported compensation
D E FISHER (CFO): $293,139 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the breed, establish rules, regulate registration, promote, secure, and enforce uniformity in racing and conditions of the standardbred horse, oversee licensing of officials, drivers and trainers involved in racing.

What it reported doing in 2025

Maintaining current information of all individuals and tracks involved in harness racing (16,838 members), includes investigation of qualifications, selling and administering rules and guidelines to promote data integrity and proper promotion of the harness racing sport. All areas overlap to a certain degree and include the following functions:1) certify the authenticity of the eligibility of all horses racing through the various programs provided. 2) certify the competence of all drivers, trainers and officials employed by the tracks through a licensing program.3) to maintain the records of the past performance of all horses and drivers at each harness race of all member tracks.4) to assist membership track's and owner's public relations staff in the promotion of the harness racing industry.5) to perform such other services when possible as requested by such members to accomplish the promotion of harness racing and the standardbred horse.

Operating model

Revenue model: Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

Financial Efficiency: NotEnoughData
Transparency & Controls: 72
Accountability: 95
Sustainability: 48
Growth: 60

Detailed rating inputs

Financial Efficiency

Mission deployment rate: Limited
Program expense ratio: Limited
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 91.7%; rating input score 92; 9th percentile among comparable filings
Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: 95.8%; rating input score 96; 35th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Accountability

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: 11.4%; rating input score 61; 61st percentile among comparable filings
Total-asset coverage ratio: 1.74; rating input score 47; 47th percentile among comparable filings
Liabilities to assets ratio: 0.34; rating input score 38; 38th percentile among comparable filings
Officer compensation ratio: 19.6%; rating input score 6; 6th percentile among comparable filings

Growth

Program expense growth: Limited
Revenue growth: 7.5% per year; rating input score 100; 60th percentile among comparable filings
Asset growth: 10.5% per year; rating input score 100; 69th percentile among comparable filings

Details

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 60 of 60 board members independent · 8 of 9 filing controls reported
Programs: 4 filed program accomplishments · $10.9M in reported program spending
Leadership: top reported pay $410K · 70 people listed · 2 of 6 pay-setting controls reported
Highest-paid contractors: 2 contractors listed · $379K reported
Consistency: 14 of 15 current checks pass · 1 finding to review
Schedules: 5 filed schedules · includes grants and executive pay
Filing history: 6 filing years from 2020 to 2025
Contacts: How to reach this organization
Money network: 14 filed money-flow records
Related organizations: 5 filed related-organization links
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.
Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Review — Accountability: Governance controls: Form 990 shared with the board not reported.
Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
High — Sustainability: Officer compensation ratio scored 6/100.
Moderate — Sustainability: Liabilities to assets ratio scored 38/100.